The payroll register for Rice Company of Sackville is summarized below for the month of April 2012:

The union dues are remitted to the treasurer of the union by the 10th day of the next month. Rice Company matches its employees€™ contributions to the medical plan. Assume that the information in the above table has been recorded and cheques No. 474 to 477 were issued.

Required
a. Record the company's benefits expense, assuming no such entry was made when cheques No. 474 to No. 477 were recorded.
b. In May, the Rice Company issued the following three cheques:
1. May 10, 2012, to the Employees' Union, cheque No. 495.
2. May 15, 2012, to the CRA, cheque No.502.
3. May 20, 2012, to the Provincial Health Care Insurance Company, cheque No. 531.
How much was each cheque for?
c. What journal entries would be made to record the three cheques in b. above?

Transcribed Image Text:

Deductions Med Union Net Chq Employee Salary Tax CPP EI Dues Pay No. Bob Roberts 3,100 438 139 54 28 2 2,420 474 Robin Case 2,750 122 48 56 2 2,042 475 Bailey Tropp 2,400 342 104 42 56 2 1,835 476 Ishma Blumen 2,650 345 117 46 56 21 2,065 477 Total 10,900 1,586 482 190 196 848,362